Income tax must be paid by all people who have settled in Belgium or made it their centre of financial interest, regardless of their nationality.
The tax authorities calculate the amount of tax payable based on the annual income tax declaration.
For more information on personal income tax and income tax for the self-employed, look in the ‘Taxes’ section of the portal.
Income from a Belgian source going to people who have neither settled in Belgium nor made it their centre of financial interest is subject to non-residents’ tax.
More information on non-residents' tax is available from the website of FPS Finance.
Electronic tax declaration
If you want more information on taxes, you can speak to your employer or consult the website of FPS Finance: www.financien.belgium.be (only limited information in English)